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Asian Institute of Research, Journal Publication, Journal Academics, Education Journal, Asian Institute
Asian Institute of Research, Journal Publication, Journal Academics, Education Journal, Asian Institute

Economics and Business

Quarterly Reviews

ISSN 2775-9237 (Online)

asian institute research, jeb, journal of economics and business, economics journal, accunting journal, business journal, managemet journal
asian institute research, jeb, journal of economics and business, economics journal, accunting journal, business journal, managemet journal
asian institute research, jeb, journal of economics and business, economics journal, accunting journal, business journal, managemet journal
asian institute research, jeb, journal of economics and business, economics journal, accunting journal, business journal, managemet journal
open access

Published: 12 May 2020

Budget Absorption Performance in Financial Education and Training Agency

Lestari Dwi Pribadi, Dwi Sunu Kanto, Zainul Kisman

Trilogi University, Indonesia

asian institute research, jeb, journal of economics and business, economics journal, accunting journal, business journal, management journal

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Pages: 682-696

Keywords: Budget Absorption Performance, Human Resource Competencies, Organizational Commitment, Synergy


This study focused on analyzed the effect of Synergy and Competence of Human Resources on the performance of budget absorption, both directly and through organizational commitment as a moderating variable inside the Financial Education Training Institution. The research used a quantitative approach. The data used are primary data. Samples were 87 respondents. The respondents are state financial managers, namely the Head of the Work Unit as the Budget User Authority, Commitment Making Officer, Signing Officer, Spending Treasurer and Procurement Officer involved in the budget management process in each work unit of 20 (twenty) Work Units within the Financial Education Training Agency. Data collection was carried out through a survey using a questionnaire that was distributed to respondents. Data were analyzed using multiple regression analysis (moderated regression) and moderated regression analysis (MRA) with statistical package for the social sciences (SPSS). The research results indicated that the synergy and competence of human resources had a positive and significant effect on the level of budget absorption performance. The organizational commitment variable unable to moderates the relationship of synergy with budget absorption performance and also unable to moderates the relationship of human resource competencies to budget absorption performance.


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